Fogerty Company makes two products$-$titanium Hubs and Sprockets. Data regarding the two products follow:

$\backslash$table$[[$Direct Labor$-$Hours per$],[,$Unit,Annual Production$],[$Hubs$,0\mathrm{.}50,19,000$ units$],[$Sprockets$,0\mathrm{.}10,49,000$ units$]]$

Additional information about the company follows:

a$.$ Hubs require $$30$ in direct materials per unit, and Sprockets require $$17.$

b$.$ The direct labor wage rate is $$15$ per hour.

c$.$ Hubs require special equipment and are more complex to manufacture than Sprockets.

d$.$ The ABC system has the following activity cost pools:

$\backslash$table$[[$Activity Cost Pool $($Activity Measure$),\backslash$table$[[$Estimated Overhead$],[$Cost$]],$Activity$],[$Hubs$,$Sprockets,Total$],[$Machine setups $($number of setups$),$$$20,700,100,80,180],[$Special processing $($machine$-$hours$),$$$78,000,3,900,,3,900],[$General factory $($organization$-$sustaining$),$$$87,900,$NA$,$NA$,$NA$]]$

Required:

Compute the activity rate for each activity cost pool.

$2.$ Determine the unit product cost of each product according to the ABC system.

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